Emphasis is placed on as follows : using minimum cost principle to strength enterprise ' s safety management ; employing principle of risk concentration to arrange invested funds for safety rationally ; using risk - transfer to lower accident rates ; reasonably using financial methods to reduce losses of accident 重点论述利用最小化代价原则紧抓企业安全管理;利用风险集中原理,合理使用安全投入资金;利用风险转移方法,降低事故率;合理使用财务方法,减小事故引发的损失。